Aruba

A. Progress in the implementation of the minimum standard

Aruba has one tax agreement in force, as reported in its response to the Peer Review questionnaire.

Aruba’s agreement does not comply with the minimum standard and is not subject to a complying instrument.

Aruba has not joined the MLI.

Aruba’s agreement with the Netherlands is an arrangement governed by the domestic law of the Kingdom of the Netherlands.

B. Implementation issues

As Aruba has not joined the MLI or implemented anti-treaty-shopping measures in its agreements, the Secretariat will offer its support to design a plan for the implementation of the minimum standard to strengthen its network of agreements.

Summary of the jurisdiction response - Aruba

	Treaty partners	Compliance with the standard	If compliant, the alternative implemented	Signature of a complying instrument	The alternative implemented through the complying instrument (if not the MLI)	Comments
1	Netherlands	No	N/A	No	N/A	A new treaty is under negotiation

Treaty partners

Compliance

with the

standard

If compliant,

the alternative

implemented

Signature of

a complying

instrument

The alternative

implemented through the

complying instrument

(if not the MLI)

Comments

Netherlands

N/A

A new treaty is under negotiation

╳

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